Full Year Verification for Large Emitters

From January 1st 2010, under the EU ETS, aircraft operators who fly into the EU must monitor their CO2 emissions. This applies to all aircraft operators with connections to Europe, who are required to report their carbon emissions to the relevant authority of the EU country assigned to them. By 31st March every year, these carbon emissions must be independently verified and reported.

The FULL-YEAR AUDIT is the mandatory audit of your Annual Emissions or your reported Tonne Kilometre for the current ETS compliance year. The picture below details our audit methodology.

The Full Year Audit process is broken down into 2 stages:

    • Stage 1 The process and documentation audit
    • This initial audit step requires an onsite visit to review your processes and the related documentation. We will check whether you have implemented the commitments you made in your monitoring plan correctly. We also review and test the functionality of the implemented system and processes. We will check the data sources, look for data gaps and look for evidence that implemeted controls and procedures are adhered to.
    • Stage 2 The audit of your annual emissions data
    • Once the audit year is complete and all flights are collected in your ETS system we will do the math. The verifier has to determine that the reported figures can be calculated on the basis of the submitted monitoring plan. The verifier might request the operator to provide any missing data or complete missing sections of audit trails, explain variations in the emissions data, or revise calculations, or adjust reported data. Any findings will be reported to the AC operator for healing / corrective action.

The Full Year Audit concludes with the provision of the external report, accompanying the attestation and an internal report for the airline operator. The audit is accompanied by a set of recommendations to the aircraft operator for improvement.

  • New customers - please approach us for a customized full year audit offer.
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